Appeal, No. 211, April T., 1961, from order of Court of Common Pleas of Allegheny County, Jan. T., 1960, No. 1344, in re appeal of Stanley Company of America, Inc. from triennial assessment. Order affirmed.
T. Robert Brennan, with him Harvey E. Robins, and Brennan and Brennan, for appellant.
John F. Murphy, Assistant County Solicitor, with him Maurice Louik, County Solicitor, for Allegheny County, appellee.
Before Ervin, Wright, Woodside, Watkins, Montgomery, and Flood, JJ. (rhodes, P.j., absent).
[ 196 Pa. Super. Page 617]
This is an appeal from the order of the court below dismissing the appeal of Stanley Company of America, Inc. from the determination of assessment by the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania.
The appellant owns a lot 51.84 feet by 132 feet, located at 907-911 Wood Street in the Borough of Wilkinsburg, Allegheny County, Pennsylvania, upon which there exists a theater building. Along the Wood Street frontage are two small store rooms, presently being
[ 196 Pa. Super. Page 618]
used as a jewelry store and cleaning shop, and the lobby entrance to the theater and a dental office above the lobby. The main portion of the structure consists of a stage at the extreme rear of the building and dressing rooms, a lobby for theater patrons to enter and a seating capacity of 570 seats on the first level and 415 in the balcony. Recently the building has been used primarily for a moving picture theater.
The assessor for the triennial years 1959, 1960 and 1961 assessed the property as follows: lot, $42,460.00; theater building, $53,000.00. On appeal to the Board of Property Assessment, Appeals and Review of Allegheny County the assessment was fixed as follows: lot, $42,460.00; theater building, $42,000.00. The owner appealed from this assessment to the Court of Common Pleas of Allegheny County and, after hearing, that court dismissed the appeal. Exceptions were filed to the findings of fact, discussion and order. The exceptions were dismissed by the court below and the owner then took this appeal.
In this type of case, the findings of fact of the court below have great weight and we will not set them aside unless clear error is made to appear: Chatfield et al. v. Board of Revision of Taxes, 346 Pa. 159, 161, 29 A.2d 685.
The record of assessment, made by proper officers, approved by the board of revision, is prima facie evidence on appeal to the court below of the value of the property; it will be conclusive unless the evidence to rebut it establishes to the satisfaction of the court a ...